Keywords
Abstract
This paper investigates the transformative impact of financial technology (FinTech) integration, digital payment infrastructures, and automated cloud accounting frameworks on the operational efficiency, working capital management, and financial resilience of Small and Medium Enterprises (SMEs). Grounded in the Resource-Based View (RBV) and Technology Acceptance Model (TAM), this study employs a mixed-methods empirical approach evaluating financial performance metrics across a longitudinal sample. The findings reveal that holistic financial digitalization yields a statistically significant reduction in cash conversion cycles, decreases manual accounting errors, and substantially enhances creditworthiness ('bankability') by generating verifiable digital financial footprints. The empirical model demonstrates a positive correlation between high financial technology adoption indices and both return on assets (ROA) and top-line revenue growth. Strategic recommendations for corporate managers, policymakers, and financial institutions are outlined to optimize digital financial ecosystems.